minimum permission for service tier account on sql server

generic

Hello
What is the minimum permission for service tier account in NAV. Do we need to add the service user as NAV Windows User? And do we need to give it any permssion? Since it's not really loging in into the nav and only delegates the user?

I understand that on sql it needs specific permission to pull the objects etc.

USE MASTER
CREATE LOGIN [ReplaceWithNAVServerAccount] FROM WINDOWS;
GO

USE [ReplaceWithYourDatabaseName]
CREATE USER [ReplaceWithNAVServerAccount] FOR LOGIN [ReplaceWithNAVServerAccount];

CREATE SCHEMA [$ndo$navlistener] AUTHORIZATION [ReplaceWithNAVServerAccount];
GO

ALTER USER [ReplaceWithNAVServerAccount] WITH DEFAULT_SCHEMA = [$ndo$navlistener];
GRANT SELECT ON [Object Tracking] TO [ReplaceWithNAVServerAccount];
GO